<?xml version="1.0" encoding="utf-8"?>
<!-- Copyright 2008 XBRL International. All Rights Reserved. -->
<xbrl 
  xmlns="http://www.xbrl.org/2003/instance" 
  xmlns:link="http://www.xbrl.org/2003/linkbase" 
  xmlns:xlink="http://www.w3.org/1999/xlink" 
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
  xmlns:test="http://abc.com/test"
  xsi:schemaLocation=""
>
  <link:schemaRef xlink:href="test.xsd" xlink:type="simple" />
  <context id="I-2000">
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    <period>
      <instant>2000-12-31</instant>
    </period>
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  <context id="I-2001">
    <entity>
      <identifier scheme="http://abc.com">abc</identifier>
    </entity>
    <period>
      <instant>2001-12-31</instant>
    </period>
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  <unit id="U-Monetary">
    <measure>iso4217:EUR</measure>
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  <test:A contextRef="I-2000">a2000</test:A> 
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  <test:B contextRef="I-2001">b2001</test:B> 
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</xbrl>
